2010/11 and 2009/10

• Tax relief available for personal contributions: higher of £3,600 (gross) or 100% of relevant earnings.
  
• Employers will obtain tax relief on employer contributions if they are paid and made 'wholly and exclusively'. Tax relief for large contributions may be spread over several years.
  
• Any contributions in excess of £255,000 (£245,000), whether personal or by the employer, will be subject to income tax on the individual.
  
• An additional income tax charge may apply on certain non-regular contributions.